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https://www.courtlistener.com/api/rest/v3/opinions/4620799/ | Joe E. Mellen and Lila Mellen v. Commissioner.Mellen v. CommissionerDocket No. 2921-66United States Tax CourtT.C. Memo 1968-94; 1968 Tax Ct. Memo LEXIS 204; 27 T.C.M. 433; T.C.M. (RIA) 68094; May 22, 1968. Filed William R. Bagby, for the petitioners. W. Gerald Thornton, for the respondent. FAYMemorandum Findings of Fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620800/ | LAUREN WHITING and ALICE WHITING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhiting v. CommissionerDocket No. 7284-73.United States Tax CourtT.C. Memo 1975-38; 1975 Tax Ct. Memo LEXIS 332; 34 T.C.M. 241; T.C.M. (RIA) 750038; February 27, 1975, Filed Lauren Whiting and Alice Whiting, pro se. John D. Ste... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620801/ | Old National Bank in Evansville, Petitioner, v. Commissioner of Internal Revenue, RespondentOld Nat'l Bank v. CommissionerDocket No. 61517United States Tax Court28 T.C. 1075; 1957 U.S. Tax Ct. LEXIS 108; August 28, 1957, Filed 1957 U.S. Tax Ct. LEXIS 108">*108 Decision will be entered for the respondent. In 1950 the N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620804/ | John E. Bauer and Hazel E. Bauer v. Commissioner.Bauer v. CommissionerDocket No. 1483-70 SC.United States Tax CourtT.C. Memo 1970-358; 1970 Tax Ct. Memo LEXIS 5; 29 T.C.M. 1784; T.C.M. (RIA) 70358; December 31, 1970, Filed John E. Bauer, pro se, 5816 Etwanda Ave., Tarzana, Calif. Lawrence Weisensee, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620805/ | SONEL RESEARCH AND DEVELOPMENT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSonel Research & Dev. v. CommissionerDocket No. 3554-72.United States Tax CourtT.C. Memo 1975-235; 1975 Tax Ct. Memo LEXIS 137; 34 T.C.M. 1021; T.C.M. (RIA) 750235; July 16, 1975, Filed 1975 Tax Ct. Memo LEXIS 137">*137 W. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620809/ | National Butane Gas Co., Petitioner, v. Commissioner of Internal Revenue, RespondentNational Butane Gas Co. v. CommissionerDocket No. 16725United States Tax Court11 T.C. 593; 1948 U.S. Tax Ct. LEXIS 60; October 13, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 60">*60 Respondent's motion to dismiss is, accordingly, denied... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620810/ | APPEAL OF HARTFORD & CONNECTICUT WESTERN RAILROAD CO.Hartford & C. W. R. Co. v. CommissionerDocket No. 2021.United States Board of Tax Appeals2 B.T.A. 211; 1925 BTA LEXIS 2479; June 30, 1925, Decided Submitted May 27, 1925. 1925 BTA LEXIS 2479">*2479 1. Where A corporation owns 99.9 per cent of the stock of B corpor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620811/ | H. H. BOWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. WILLIAM BOWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bowman v. CommissionerDockets Nos. 15850, 18935.United States Board of Tax Appeals16 B.T.A. 1157; 1929 BTA LEXIS 2435; June 27, 1929, Promulgated 1929 BTA LEXIS 2435... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620812/ | Fred P. Pursell and Helen Pursell, Petitioners, v. Commissioner of Internal Revenue, RespondentPursell v. CommissionerDocket No. 86587United States Tax Court38 T.C. 263; 1962 U.S. Tax Ct. LEXIS 135; May 15, 1962, Filed 1962 U.S. Tax Ct. LEXIS 135">*135 Decision will be entered for the respondent. Petitioners kept thei... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620815/ | Langley Park Apartments, Sec. C, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLangley Park Apartments, Sec. C, Inc. v. CommissionerDocket No. 5410-63United States Tax Court44 T.C. 474; 1965 U.S. Tax Ct. LEXIS 67; June 25, 1965, Filed 1965 U.S. Tax Ct. LEXIS 67">*67 Decision will be entered for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620816/ | OLINGER MORTUARY ASSOCIATION, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE IMPERIAL INVESTMENT COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olinger Mortuary Ass'n v. CommissionerDocket Nos. 29291, 36502.United States Board of Tax Appeals23 B.T.A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620818/ | GEORGE EMLEN ROOSEVELT, TRUSTEE OF THE ESTATE OF THEODORE ROOSEVELT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roosevelt v. CommissionerDocket No. 48906.United States Board of Tax Appeals28 B.T.A. 194; 1933 BTA LEXIS 1155; May 31, 1933, Promulgated 1933 BTA LEXIS 1155">*1155 1. Petitioner is the tes... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620821/ | GARY and VICTORIA ANTZOULATOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAntzoulatos v. CommissionerDocket No. 2958-74United States Tax CourtT.C. Memo 1975-327; 1975 Tax Ct. Memo LEXIS 47; 34 T.C.M. 1426; T.C.M. (RIA) 750327; November 5, 1975, Filed Gary Antzoulatos, pro se. Clifford C. Larson, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620822/ | FARMVILLE OIL AND FERTILIZER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmville Oil & Fertilizer Co. v. CommissionerDocket No. 67600.United States Board of Tax Appeals30 B.T.A. 1048; 1934 BTA LEXIS 1235; June 26, 1934, Promulgated 1934 BTA LEXIS 1235">*1235 A charge to "reserve for inactive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620825/ | Eleanor M. Lutz, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentLutz v. CommissionerDocket Nos. 2718-64, 2719-64, 2720-64United States Tax Court45 T.C. 615; 1966 U.S. Tax Ct. LEXIS 123; March 31, 1966, Filed 1966 U.S. Tax Ct. LEXIS 123">*123 Decisions will be entered under Rule 50. 1. Partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620853/ | Jerry M. Hyde v. Commissioner.Hyde v. CommissionerDocket No. 6129-69 SC.United States Tax CourtT.C. Memo 1970-256; 1970 Tax Ct. Memo LEXIS 104; 29 T.C.M. (CCH) 1136; T.C.M. (RIA) 70256; September 2, 1970, Filed Jerry M. Hyde, pro se, 5010 San Jacinto, Apt. J, Dallas, Tex. W. John Howard, Jr., for the respondent. STERR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512526/ | IN THE SUPERIOR COURT OF THE STATE OF DELAWARE
Q. SCACHERI, M.D., BEVERLY A.
SANTANA, MSN, CNM and
DEDICATED TO WOMEN OB-GYN,
P.A.,
TIFFANY COX and ALPHONSO )
KEMP, as Parents and natural guardians )
of K.K., a minor, )
)
)
Plaintiffs, ) C.A. No. K19C-11-002 NEP
) In and For Kent County
V. )
)
)
BAYHEALTH MEDICAL CEN... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620856/ | Daniel J. LeRoy v. Commissioner.Le Roy v. CommissionerDocket No. 3712-67.United States Tax CourtT.C. Memo 1969-11; 1969 Tax Ct. Memo LEXIS 281; 28 T.C.M. (CCH) 47; T.C.M. (RIA) 69011; January 16, 1969, Filed Daniel J. LeRoy, pro se, 560 Bellevue, Lake Orion, Mich. Juandell D. Glass, for the respondent. WITHEYMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620857/ | The Equitable Life Assurance Society of the United States, Petitioner, v. Commissioner of Internal Revenue, RespondentEquitable Life Assurance Soc. v. CommissionerDocket No. 31470United States Tax Court19 T.C. 264; 1952 U.S. Tax Ct. LEXIS 42; November 19, 1952, Promulgated *42 Decision will be entered for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620858/ | Williams Bar Dredging Company, a California corporation, v. Commissioner.Williams Bar Dredging Co. v. CommissionerDocket Nos. 3284, 4074.United States Tax Court1945 Tax Ct. Memo LEXIS 124; 4 T.C.M. (CCH) 737; T.C.M. (RIA) 45244; June 30, 1945*124 Petitioner entered into two lease agreements for placer mining on the Yu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620862/ | The Friedlander Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentFriedlander Corp. v. CommissionerDocket No. 23046United States Tax Court1953 U.S. Tax Ct. LEXIS 207; 19 T.C. 1197; March 31, 1953, Promulgated *207 Decision will be entered under Rule 50. 1. Business Deduction. -- Rotary Club dues... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620864/ | Sterling Beckwith and Frances Beckwith v. Commissioner.Beckwith v. CommissionerDocket No. 2606-62.United States Tax CourtT.C. Memo 1964-254; 1964 Tax Ct. Memo LEXIS 85; 23 T.C.M. (CCH) 1537; T.C.M. (RIA) 64254; September 28, 1964John F. Creed, 1 N. LaSalle St., Chicago, Ill., and Donald Flynn, for the petitioners. Dona... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620865/ | Gravois Planing Mill Company v. Commissioner. Charles A. and Florence Beckemeier v. Commissioner.Gravois Planing Mill Co. v. CommissionerDocket Nos. 67450, 67451.United States Tax CourtT.C. Memo 1960-122; 1960 Tax Ct. Memo LEXIS 166; 19 T.C.M. (CCH) 639; T.C.M. (RIA) 60122; June 9, 1960*166 Held, that no portion of am... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620866/ | Hazel H. Potter v. Commissioner.Potter v. CommissionerDocket No. 94700.United States Tax CourtT.C. Memo 1963-28; 1963 Tax Ct. Memo LEXIS 317; 22 T.C.M. (CCH) 110; T.C.M. (RIA) 63028; January 30, 1963Hazel H. Potter, pro se, 4866 Bedford Ave., Detroit, Mich. Ralph A. Anderskow, Esq., for the respondent. DAWSONMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620867/ | Adolf Schwarcz, Petitioner, v. Commissioner of Internal Revenue, RespondentSchwarcz v. CommissionerDocket No. 48795United States Tax Court24 T.C. 733; 1955 U.S. Tax Ct. LEXIS 131; July 22, 1955, Filed *131 Decision will be entered under Rule 50. Petitioner was a Hungarian national until he became a citizen of the Unit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620868/ | Herbert Mindell v. Commissioner.Mindell v. CommissionerDocket No. 36152.United States Tax CourtT.C. Memo 1955-17; 1955 Tax Ct. Memo LEXIS 322; 14 T.C.M. (CCH) 65; T.C.M. (RIA) 55017; January 26, 1955*322 Respondent determined unreported net profits from petitioner's business for each of the taxable years 1942 through ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620869/ | Percy Finkelstein v. Commissioner.Finkelstein v. CommissionerDocket No. 50678.United States Tax CourtT.C. Memo 1955-133; 1955 Tax Ct. Memo LEXIS 204; 14 T.C.M. (CCH) 496; T.C.M. (RIA) 55133; May 24, 1955*204 Held, upon the facts: (1) The amounts paid by petitioner in 1947 and 1949 for business expenses. (2) That a non... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620870/ | Ernest J. Saviano and Margaret Saviano, Petitioners v. Commissioner of Internal Revenue, RespondentSaviano v. CommissionerDocket No. 15926-81United States Tax Court80 T.C. 955; 1983 U.S. Tax Ct. LEXIS 79; 80 T.C. No. 51; May 18, 1983, Filed *79 In 1978, petitioner, a cash basis taxpayer and airline pilot, acquired a g... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620871/ | GARY J. BELLINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBellinger v. CommissionerDocket No. 1735-94.United States Tax CourtT.C. Memo 1995-443; 1995 Tax Ct. Memo LEXIS 442; 70 T.C.M. (CCH) 734; September 19, 1995, Filed *442 Decision will be entered for respondent. William M. Ravkind, for petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620872/ | Nelson C. Elam and Adele B. Elam, Petitioners v. Commissioner of Internal Revenue, RespondentElam v. CommissionerDocket No. 2861-70United States Tax Court58 T.C. 238; 1972 U.S. Tax Ct. LEXIS 131; May 8, 1972, Filed *131 Decision will be entered under Rule 50. Held: Petitioners must recognize gain on the sale of their ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620874/ | JUNIEL BUTLER, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentButler v. CommissionerDocket No. 17882-89United States Tax CourtT.C. Memo 1991-40; 1991 Tax Ct. Memo LEXIS 59; 61 T.C.M. (CCH) 1767; T.C.M. (RIA) 91040; February 4, 1991, Filed *59 Decision will be entered for respondent as to the deficiency and th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620875/ | IRA A. EDENS and VELTA JANE EDENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEDENS v. COMMISSIONERDocket No. 3812-70.United States Tax CourtT.C. Memo 1974-309; 1974 Tax Ct. Memo LEXIS 9; 33 T.C.M. (CCH) 1419; T.C.M. (RIA) 740309; December 16, 1974, Filed. *9 Held: Petitioners had a reasonable prospec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620876/ | JAMES A. KERR, JR. AND ERIKA S. KERR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKerr v. CommissionerDocket No. 31392-86United States Tax CourtT.C. Memo 1990-155; 1990 Tax Ct. Memo LEXIS 179; 59 T.C.M. (CCH) 193; T.C.M. (RIA) 90155; March 22, 1990James A. Kerr, Jr., pro se. Jose A. Bonau, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620877/ | JESSIE G. BROWN, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF MILTON HAY BROWN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 91093.United States Board of Tax Appeals41 B.T.A. 582; 1940 BTA LEXIS 1163; March 19, 1940, Promulgated *1163 Kate Hay Brown died intes... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620850/ | SHEARN MOODY, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoody v. CommissionerDocket Nos. 2566-88, 1659-89.United States Tax CourtT.C. Memo 1995-440; 1995 Tax Ct. Memo LEXIS 437; 70 T.C.M. 678; September 14, 1995, Filed 1995 Tax Ct. Memo LEXIS 437">*437 William R. Cousins III, for petitioner. Melan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620851/ | Howard S. Pulliam v. Commissioner.Pulliam v. CommissionerDocket No. 6443-69.United States Tax CourtT.C. Memo 1971-121; 1971 Tax Ct. Memo LEXIS 208; 30 T.C.M. 512; T.C.M. (RIA) 71121; May 27, 1971, Filed 1971 Tax Ct. Memo LEXIS 208">*208 Respondent reconstructed petitioner's income for 1964 and 1965 by using the source... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620826/ | MARGARET P. DALY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Daly v. CommissionerDocket No. 65213.United States Board of Tax Appeals32 B.T.A. 965; 1935 BTA LEXIS 865; July 17, 1935, Promulgated 1935 BTA LEXIS 865">*865 DISTRIBUTION BY CORPORATION - SURPLUS - DEPLETION RESERVE. - Where a corporation pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620827/ | ELMARS P. EZERINS and GLORIA J. EZERINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEzerins v. CommissionerDocket No. 3842-83.United States Tax CourtT.C. Memo 1984-261; 1984 Tax Ct. Memo LEXIS 417; 48 T.C.M. 107; T.C.M. (RIA) 84261; May 14, 1984. Elmars P. Ezerins, pro se. Steven R. Guest, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620828/ | JORDAN K. SMITH and MARY F. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent EDWARD SMITH and MODINE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket Nos. 9078-76, 9079-76.United States Tax CourtT.C. Memo 1978-416; 1978 Tax Ct. Memo LEXIS 101; 37 T.C.M. 173... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620830/ | MARY K. BECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeck v. CommissionerDocket No. 2250-81.United States Tax CourtT.C. Memo 1982-499; 1982 Tax Ct. Memo LEXIS 251; 44 T.C.M. 989; T.C.M. (RIA) 82499; August 30, 1982. 1982 Tax Ct. Memo LEXIS 251">*251 Held: Mortgage payments made by petitioner's forme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620831/ | Chester C. Hand, Sr., Petitioner, v. Commissioner of Internal Revenue, RespondentHand v. CommissionerDocket No. 29052United States Tax Court16 T.C. 1410; 1951 U.S. Tax Ct. LEXIS 153; June 21, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 153">*153 Decision will be entered for the respondent. In the taxable year 1946, peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620832/ | Lucy D. Gilpin v. Commissioner.Gilpin v. CommissionerDocket No. 8014.United States Tax Court1947 Tax Ct. Memo LEXIS 256; 6 T.C.M. 370; T.C.M. (RIA) 47085; April 8, 19471947 Tax Ct. Memo LEXIS 256">*256 In 1941 petitioner deducted a loss resulting from a transaction entered into for profit in 1937 with one, Robert J. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620833/ | Moses Lake Homes, Inc., Cliff Mortensen, Liquidating Trustee, et al. 1 v. Commissioner. Moses Lake Homes, Inc. v. CommissionerDocket Nos. 90962-90964.United States Tax CourtT.C. Memo 1964-289; 1964 Tax Ct. Memo LEXIS 48; 23 T.C.M. 1756; T.C.M. (RIA) 64289; November 5, 19641964 Tax Ct. Memo LEXIS 48">*48 Petitioners we... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620835/ | DENNIS L. ANKENY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnkeny v. CommissionerDocket No. 32141-85.United States Tax CourtT.C. Memo 1987-247; 1987 Tax Ct. Memo LEXIS 244; 53 T.C.M. 827; T.C.M. (RIA) 87247; May 11, 1987. 1987 Tax Ct. Memo LEXIS 244">*244 Held: Petitioner made a donation to a church o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620836/ | Estate of Johanna Ryan, a.k.a. Jane Ryan, Deceased, William J. O'Donnell, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Ryan v. CommissionerDocket No. 6108-72United States Tax Court62 T.C. 4; 1974 U.S. Tax Ct. LEXIS 128; 62 T.C. No. 2; April 8, 1974, Filed 1974 U.S. Tax Ct. LEXIS 128">*1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620839/ | CLIFTON J. BURWELL AND GINETTE A. BURWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurwell v. CommissionerDocket No. 35669-84.United States Tax CourtT.C. Memo 1988-495; 1988 Tax Ct. Memo LEXIS 523; 56 T.C.M. 490; T.C.M. (RIA) 88495; October 13, 1988. Phillip K. Fife, for the petitioners. Irene Scott... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620840/ | OVERLAND KNIGHT CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Overland Knight Co. v. CommissionerDocket No. 19366.United States Board of Tax Appeals15 B.T.A. 870; 1929 BTA LEXIS 2770; March 15, 1929, Promulgated 1929 BTA LEXIS 2770">*2770 The petitioner kept its books of account for 1923 upon ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620841/ | Stofflet and Tillotson, Petitioner, v. Commissioner of Internal Revenue, RespondentStofflet & Tillotson v. CommissionerDocket No. 64297United States Tax Court32 T.C. 1031; 1959 U.S. Tax Ct. LEXIS 109; August 11, 1959, Filed 1959 U.S. Tax Ct. LEXIS 109">*109 Decision will be entered under Rule 50. 1. All of the stock o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620842/ | Commercial Credit Industrial Corp. (Formerly Auto Fleet Leasing, Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentCommercial Credit Industrial Corp. v. CommissionerDocket No. 393-65United States Tax Court47 T.C. 296; 1966 U.S. Tax Ct. LEXIS 5; December 16, 1966, Filed 1966 U.S. Tax Ct. LEXIS 5">*5 Decis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620844/ | Arthur S. and Josephine G. Kennedy v. Commissioner. *Arthur S. & Josephine G. Kennedy v. CommissionerDocket No. 14399.United States Tax Court1948 Tax Ct. Memo LEXIS 98; 7 T.C.M. 632; T.C.M. (RIA) 48172; August 31, 19481948 Tax Ct. Memo LEXIS 98">*98 Preston D. Orem, Esq., for the petitioners. H. Arlo Melville, Esq., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620845/ | R. L. GOODMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoodmon v. CommissionerDocket No. 22798-86.United States Tax CourtT.C. Memo 1988-44; 1988 Tax Ct. Memo LEXIS 50; 55 T.C.M. 65; T.C.M. (RIA) 88044; February 10, 1988. R. L. Goodmon, pro se. J. Scot Simpson, for the respondent. SWIFTMEMORANDUM OP... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620846/ | TREAT HARDWARE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Treat Hardware Corp. v. CommissionerDocket No. 4524.United States Board of Tax Appeals6 B.T.A. 768; 1927 BTA LEXIS 3417; April 7, 1927, Promulgated 1927 BTA LEXIS 3417">*3417 1. Loss on demolition of portion of building can not be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620847/ | MURRAY F. DAVENPORT and LELA C. DAVENPORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavenport v. CommissionerDocket No. 6528-74.United States Tax CourtT.C. Memo 1975-369; 1975 Tax Ct. Memo LEXIS 5; 34 T.C.M. 1585; T.C.M. (RIA) 750369; December 30, 1975, Filed Murray F. Davenport, pro se. J. Michael Br... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537527/ | If this opinion indicates that it is “FOR PUBLICATION,” it is subject to
revision until final publication in the Michigan Appeals Reports.
STATE OF MICHIGAN
COURT OF APPEALS
PEOPLE OF THE STATE OF MICHIGAN, ... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620880/ | Valmont Industries, Inc., a Delaware Corporation and Its Consolidated Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentValmont Industries, Inc. v. CommissionerDocket No. 4774-77United States Tax Court73 T.C. 1059; 1980 U.S. Tax Ct. LEXIS 170; March 12, 1980, Filed *170 Decision will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1835370/ | 304 So. 2d 410 (1973)
Jack PENTON, Plaintiff-Appellee,
v.
BUDGET RENT-A-CAR OF LOUISIANA, INC., et al., Defendants-Appellants.
CONTINENTAL CASUALTY COMPANY and Budget Rent-A-Car of Louisiana, Inc., Plaintiffs-Appellees,
v.
FORD MOTOR COMPANY and Jack Penton, Defendants-Appellants.
Nos. 9470, 9471.
Court of Appeal of Lo... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4620884/ | NEW ORLEANS LAND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New Orleans Land Co. v. CommissionerDocket No. 48003.United States Board of Tax Appeals29 B.T.A. 35; 1933 BTA LEXIS 1014; September 14, 1933, Promulgated *1014 Held, that in the circumstances herein the city of New Orleans owed no mon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620886/ | ALAN K. and PATSY J. MINOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMinor v. CommissionerDocket No. 13037-88United States Tax CourtT.C. Memo 1990-418; 1990 Tax Ct. Memo LEXIS 435; 60 T.C.M. (CCH) 435; T.C.M. (RIA) 90418; August 6, 1990, Filed *435 Decision will be entered under Rule 155. Alan K. Min... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620888/ | MAFCO EQUIPMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMafco Equip. Co. v. Comm'rDocket No. 10576-81. United States Tax CourtT.C. Memo 1983-637; 1983 Tax Ct. Memo LEXIS 153; 47 T.C.M. (CCH) 88; T.C.M. (RIA) 83637; October 13, 1983. Bart A. Brown, Jr. and Michael H. Brown, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620890/ | ADASKIN-TILLEY FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adaskin-Tilley Furniture Co. v. CommissionerDocket No. 5530.United States Board of Tax Appeals6 B.T.A. 316; 1927 BTA LEXIS 3543; February 26, 1927, Promulgated *3543 Petitioner and Flint-Adaskin Co. were not affiliated during 192... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620891/ | Joseph Mansbach v. Commissioner, Sylvia Mansbach v. Commissioner.Mansbach v. MansbachDocket Nos. 6157, 6158.United States Tax Court1946 Tax Ct. Memo LEXIS 64; 5 T.C.M. (CCH) 924; T.C.M. (RIA) 46240; October 9, 1946*64 On the evidence, held, the fair market value on December 31, 1941 of 9.847 acres on which the Mansbac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620893/ | WOODROW LEE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodrow Lee Trust v. CommissionerDocket No. 15563.United States Board of Tax Appeals14 B.T.A. 1420; 1929 BTA LEXIS 2943; January 18, 1929, Promulgated *2943 Held that the petitioner is an association for income-tax purposes. Don F. Reed, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620895/ | KENNETH R. DUNWOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDunwoodyDocket No. 20229-90United States Tax CourtT.C. Memo 1992-721; 1992 Tax Ct. Memo LEXIS 765; 64 T.C.M. (CCH) 1556; December 21, 1992, Filed Decision will be entered under Rule 155. For Petitioner: Joe K. Gordon. For Respondent: Shelle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620896/ | THOMAS E. ABBOTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbbotts v. CommissionerDocket No. 27154-83.United States Tax CourtT.C. Memo 1985-460; 1985 Tax Ct. Memo LEXIS 173; 50 T.C.M. (CCH) 953; T.C.M. (RIA) 85460; September 3, 1985. Vincent L. Alsfeld, for the petitioner. Christine Colley, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620897/ | Robert Boehm and Frances Boehm, Petitioners v. Commissioner of Internal Revenue, RespondentBoehm v. CommissionerDocket No. 52348United States Tax Court28 T.C. 407; 1957 U.S. Tax Ct. LEXIS 186; May 22, 1957, Filed *186 Decision will be entered for the respondent. Petitioner owned securities. Also, she owned all of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620900/ | WEAVER PAPER CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeaver Paper Co. v. CommissionerDocket No. 9272-77.United States Tax CourtT.C. Memo 1980-72; 1980 Tax Ct. Memo LEXIS 511; 39 T.C.M. (CCH) 1233; T.C.M. (RIA) 80072; March 17, 1980, Filed *511 Held, compensation paid to petitioner's princip... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620901/ | ALBERT RUSSEL ERSKINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Erskine v. CommissionerDocket Nos. 36400, 41514.United States Board of Tax Appeals26 B.T.A. 147; 1932 BTA LEXIS 1360; May 24, 1932, Promulgated *1360 The petitioner in 1922 entered into an agreement to work for the Studebaker Corporatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620902/ | St. Albert's American-Polish Citizens and Social Club of the Shenango Valley v. Commissioner.St. Albert's American-Polish Citizens & Social Club v. CommissionerDocket No. 49583.United States Tax CourtT.C. Memo 1955-60; 1955 Tax Ct. Memo LEXIS 277; 14 T.C.M. (CCH) 196; T.C.M. (RIA) 55060; March 15, 1955Phillip O. North,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620904/ | Estate of Maurice Falk, Deceased, Leon Falk, Jr., and Eugene B. Strassburger, Surviving Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentFalk v. CommissionerDocket No. 30311United States Tax Court18 T.C. 699; 1952 U.S. Tax Ct. LEXIS 149; June 30, 1952, Promulgated *149 Decision will be entered unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620905/ | BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, AS EXECUTOR OF THE LAST WILL AND TESTAMENT AND OF THE ESTATE OF WILLIAM JOHN MCGOWAN, DECEASED, AND AS TRUSTEE UNDER TRUST AGREEMENT EXECUTED BY WILLIAM JOHN MCGOWAN IN HIS LIFETIME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bank of Am. Nat'l Tru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620906/ | PHILIP D. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 21127-88United States Tax CourtT.C. Memo 1990-467; 1990 Tax Ct. Memo LEXIS 512; 60 T.C.M. (CCH) 627; T.C.M. (RIA) 90467; August 29, 1990, Filed *512 Decision will be entered under Rule 155. Matthew Yackshaw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620907/ | Homer H. and Ina Mae Marshman v. Commissioner.Marshman v. CommissionerDocket No. 61457.United States Tax CourtT.C. Memo 1958-174; 1958 Tax Ct. Memo LEXIS 52; 17 T.C.M. (CCH) 864; T.C.M. (RIA) 58174; September 19, 1958*52 William F. Snyder, Esq., for the petitioners. William O. Allen, Esq., for the respondent. MULRONE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620909/ | E. B. FICKLEN TOBACCO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. B. Ficklen Tobacco Co. v. CommissionerDocket No. 10440.United States Board of Tax Appeals10 B.T.A. 51; 1928 BTA LEXIS 4203; January 20, 1928, Promulgated *4203 Petitioner held entitled to computation of its profits taxes under se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620910/ | BERNARD T. MEHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMehr v. CommissionerDocket No. 3313-77.United States Tax CourtT.C. Memo 1979-36; 1979 Tax Ct. Memo LEXIS 489; 38 T.C.M. (CCH) 142; T.C.M. (RIA) 79036; January 25, 1979, Filed *489 Held, respondent's motion for judgment on the pleadings, granted.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620914/ | DAVID M. GREEN AND JOAN GREEN, SAMUEL MORITZ AND TILLIE MORITZ, ESTATE OF BURTON S. BROOKS, DECEASED, ANITA C. BROOKS, EXECUTRIX AND ANITA C. BROOKS, MICHAEL MANDEL AND ANITA C. BROOKS MANDEL, HORACE J. WALDMAN AND EDITH K. WALDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620915/ | Peterson Machine Tool, Inc., and its subsidiary, Kansas Instruments, Incorporated, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPeterson Machine Tool, Inc. v. CommissionerDocket Nos. 8607-80, 8980-80, 8981-80, 8982-80United States Tax Court79 T.C. 72; 1982 U.S. Tax Ct. LEXIS 67; 79 T.C. No. 4; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620916/ | HUNT PRODUCTION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hunt Production Co. v. CommissionerDocket No. 81341.United States Board of Tax Appeals38 B.T.A. 457; 1938 BTA LEXIS 866; September 2, 1938, Promulgated *866 1. Where petitioner sold and assigned an oil and gas lease in consideration ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620918/ | C. A. GODING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. A. HOWE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goding v. CommissionerDocket Nos. 71153, 67555.United States Board of Tax Appeals34 B.T.A. 201; 1936 BTA LEXIS 737; March 24, 1936, Promulgated *737 1. During the taxable... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620919/ | H. WILENSKY & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. Wilensky & Sons Co. v. CommissionerDocket No. 5611.United States Board of Tax Appeals7 B.T.A. 693; 1927 BTA LEXIS 3117; July 22, 1927, Promulgated *3117 The owner of a building in poor condition entered into an agreement with a cont... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620920/ | FINANCE & INVESTMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Finance & Inv. Corp. v. CommissionerDocket No. 32216.United States Board of Tax Appeals19 B.T.A. 643; 1930 BTA LEXIS 2353; April 22, 1930, Promulgated *2353 William C. Sullivan, Esq., for the petitioner. J. D. Kiley, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620921/ | JOHN D. DEWHURST, JR. and ARLENE DEWHURST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDewhurst v. CommissionerDocket No. 2124-88United States Tax CourtT.C. Memo 1989-499; 1989 Tax Ct. Memo LEXIS 502; 58 T.C.M. (CCH) 136; T.C.M. (RIA) 89499; September 11, 1989John D. Dewhurst, Jr., and Arlene Dewhurst, p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620924/ | DAVID R. ALEXANDER and LILLIAN A. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket No. 3300-82.United States Tax CourtT.C. Memo 1984-653; 1984 Tax Ct. Memo LEXIS 22; 49 T.C.M. (CCH) 327; T.C.M. (RIA) 84653; December 18, 1984. David R. Alexander, pro se. Janine L. Ho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620927/ | The Juvenile Shoe Corporation of America, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentJuvenile Shoe Corp. v. CommissionerDocket No. 21255United States Tax Court17 T.C. 1186; 1952 U.S. Tax Ct. LEXIS 291; January 17, 1952, Promulgated *291 Decision will be entered for the respondent. Sale b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620928/ | Edward D. Rollert Residuary Trust, Genesee Merchants Bank & Trust Co., Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentRollert Residuary Trust v. CommissionerDocket No. 16418-79United States Tax Court80 T.C. 619; 1983 U.S. Tax Ct. LEXIS 100; 80 T.C. No. 30; March 31, 1983, Filed *100 Decision will be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620953/ | LOUIS J. CANALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCanale v. CommissionerDocket Nos. 9090-78, 3671-79.United States Tax CourtT.C. Memo 1981-79; 1981 Tax Ct. Memo LEXIS 659; 41 T.C.M. (CCH) 948; T.C.M. (RIA) 81079; February 24, 1981. Louis J. Canale, pro se. Lewis J. Abrahams, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474600/ | Laro, J., concurring in result: I concur only because I am uncomfortable with the analysis used by the majority in arriving at its result. That analysis applies a new test that the majority has created to decide whether a transfer to a family limited partnership should be respected for Federal tax purposes. The majorit... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474601/ | Halpern, J., concurring in part and dissenting in part.1 I. Introduction I write separately to express my disagreement with the majority’s interpretation of the bona fide sale exception found in section 2036(a).2 The majority states: In the context of family limited partnerships, the bona fide sale for adequate and f... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620930/ | Francis E. Fowler, Jr. v. Commissioner.Fowler v. CommissionerDocket No. 5850.United States Tax Court1945 Tax Ct. Memo LEXIS 193; 4 T.C.M. (CCH) 520; T.C.M. (RIA) 45176; May 16, 1945Jerome F. Duggan, Esq., for the petitioner. Gene W. Reardon, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620931/ | G. M. HARRINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. W. MACDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harrington v. CommissionerDocket Nos. 7709, 7710.United States Board of Tax Appeals10 B.T.A. 92; 1928 BTA LEXIS 4196; January 21, 1928, Promulgated *4196 The part... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620934/ | Estate of Annie Sells, Deceased, G. M. Sells and T. D. Sells, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentSells v. CommissionerDocket No. 12641United States Tax Court10 T.C. 692; 1948 U.S. Tax Ct. LEXIS 210; April 27, 1948, Promulgated *210 Decision will be entered under Rule 50. The decedent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620935/ | WILLIAM E. MARCH and CARLA MARCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarch v. CommissionerDocket No. 10047-77United States Tax CourtT.C. Memo 1981-339; 1981 Tax Ct. Memo LEXIS 411; 42 T.C.M. (CCH) 283; T.C.M. (RIA) 81339; June 29, 1981William E. March, pro se. David M. Kirsch, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620938/ | ESTATE OF GEORGE C. DE VOS, GEORGE B. CATLIN, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of De Vos v. CommissionerDocket No. 4517-73.United States Tax CourtT.C. Memo 1975-216; 1975 Tax Ct. Memo LEXIS 162; 34 T.C.M. (CCH) 933; T.C.M. (RIA) 750216; June 30, 1975, Filed James L. Howlet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620939/ | Lois Blum, Petitioner v. Commissioner of Internal Revenue, RespondentBlum v. CommissionerDocket No. 22853-85United States Tax Court86 T.C. 1128; 1986 U.S. Tax Ct. LEXIS 101; 86 T.C. No. 65; May 29, 1986, Filed *101 An appropriate order of dismissal for lack of jurisdiction will be entered. On the 90th day after the no... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620940/ | Estate of Carrie Grossman, Trixy G. Lewis, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentGrossman v. CommissionerDocket No. 58005United States Tax Court27 T.C. 707; 1957 U.S. Tax Ct. LEXIS 277; January 24, 1957, Filed *277 Decision will be entered for the respondent. Estate Tax -- Gross Estate ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620943/ | LINDSAY D. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFranklin v. CommissionerDocket No. 14451-82.United States Tax CourtT.C. Memo 1984-278; 1984 Tax Ct. Memo LEXIS 393; 48 T.C.M. (CCH) 158; T.C.M. (RIA) 84278; May 24, 1984. *393 Petitioner filed a document which purported to be a Form 1040 b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620944/ | LAWRENCE W. FOGLE AND JOYCE A. FOGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFogle v. CommissionerDocket No. 9657-77.United States Tax CourtT.C. Memo 1978-200; 1978 Tax Ct. Memo LEXIS 316; 37 T.C.M. (CCH) 856; T.C.M. (RIA) 780200; May 31, 1978, Filed *316 Osmun R. Latrobe, for the respondent. DAWSO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620945/ | T. Jack Foster, et al. 1 v. Commissioner.Foster v. CommissionerDocket Nos. 1004-64, 1005-64, 1025-64 - 1042-64, 1088-64.United States Tax CourtT.C. Memo 1966-273; 1966 Tax Ct. Memo LEXIS 10; 25 T.C.M. (CCH) 1390; T.C.M. (RIA) 66273; December 27, 1966Roy C. Lytle, 824 Commerce Exchange Bldg., Oklahoma City, Okla., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620946/ | Central Station Signals, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCentral Station Signals, Inc. v. CommissionerDocket No. 13373United States Tax Court10 T.C. 1015; 1948 U.S. Tax Ct. LEXIS 166; June 7, 1948, Promulgated *166 Decision will be entered for the respondent. Petitioner entered into an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620948/ | DAISY M. WARD, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ward v. CommissionerDocket Nos. 62644-62649.United States Board of Tax Appeals29 B.T.A. 1251; 1934 BTA LEXIS 1404; February 27, 1934, Promulgated *1404 1. In connection with a reorganization petitioners agreed to exchange common and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620950/ | Joe F. and Ann Gizzi, Petitioners v. Commissioner of Internal Revenue, RespondentGizzi v. CommissionerDocket No. 8854-72United States Tax Court65 T.C. 342; 1975 U.S. Tax Ct. LEXIS 40; November 4, 1975, Filed *40 Decision will be entered for the respondent. Petitioner deducted as business expenses his costs of certain ... | 01-04-2023 | 11-21-2020 |
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